Section 95(1) in Haryana Municipal Corporation Act, 1994
(1)On the failure to recover any sum due on account of taxes specified in section 89 in respect of any land or building from the person primarily liable therefor under section 93, the Commissioner shall in the prescribed manner recover from every occupier of such land or building by attachment of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of the land or building.
